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New consultation on a revised process for PAYE settlement agreements.
HMRC is consulting on amendments to the PAYE regulations.
These set out a revised process for PAYE settlement agreements (PSAs) from April that will remove the requirement for employers to renew PSAs annually, providing instead for an ‘enduring agreement’. The government has decided not to digitise the process, although the regulations allow for digitisation in the future.
Comments should be emailed to PAYE.policy@hmrc.gsi.gov.uk by 21 February.
